Accountant error leads to tax penalty

Last Updated: 31 August 2023

In Bernard Bediako v HMRC [2015] TC05054 an accountant's misunderstanding of self assessment and the appeals procedure resulted in a tax penalty for the taxpayer.

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Treasury Committee concerned over software costs of Making Tax Digital

Last Updated: 31 August 2023

The Chairman of the House of Commons Treasury Committee has written an open letter to David Gauke, the Financial Secretary to the Treasury, raising concerns about the implementation costs for businesses of the Making Tax Digital proposals.

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LDF: yield still rising

Last Updated: 31 August 2023

HMRC has updated its yield statistics for the Liechtenstein Disclosure Facility (LDF). It seems that the number of disclosures has risen slightly as the facility winds down and the average disclosure level follows a very, very smooth straight line upwards.

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Consultation roundup: April 2016

Last Updated: 31 August 2023

HMRC launched six consultations on 20 April 2016, and closed its 'top secret' one on 22 April.  We summarise the issues for you.

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Gift Aid Small Donations Scheme: new condoc

Last Updated: 31 August 2023

HMRC has published a new consultation on potential reform options for the Gift Aid Small Donations Scheme (GASDS). It builds on the recent Call for Evidence which sought views on how the scheme is working and how it could be improved.

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HMRC: Agent Update April 2016

Last Updated: 31 August 2023

HMRC have issued their Agent Update for April 2016: we have summarised the key content for you with links to our detailed guidance on the topics covered.

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  • File outstanding 2014/15 returns to avoid £10 penalties
  • EC action plan: a single EU VAT area
  • HMRC consultation: criminal offence for corporate facilitation of tax evasion
  • News: Scottish tax to diverge from the rest of the UK in 2017/18
  • ABAB 'disappointed' by quarterly digital reporting

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